我国大型体育赛事品牌公允价值评价研究

发布时间：2018-03-20 18:27

本文选题：大型体育赛事　切入点：品牌公允价值　出处：《上海体育学院》2017年博士论文　论文类型：学位论文

【摘要】：自20世纪80年代开始,品牌价值受到越来越多研究机构和学者的关注。2013年相继出台的国际国内品牌价值标准得到了国内多个行业的积极响应,相比之下体育行业的反映却显得较为冷淡。不论是品牌价值本身的重要性,还是我国政府的政策要求及我国体育赛事的发展趋势,我国大型体育赛事品牌价值评价都是一项值得进行研究的课题。然而现有的理论研究对中大型体育赛事品牌价值评价几乎未有涉及,社会实践则由于缺乏统一的评价标准,所得出的价值缺乏权威性。为弥补理论研究的不足,提升评价的权威性,突出我国大型体育赛事兼具商业性和社会性的特征,本研究采用人本主义的解释范式,运用文献资料法、演绎推理法、专家访谈法、实证分析法、层次分析法,沿着资产评价的总体方向对我国大型体育赛事品牌公允价值评价进行研究,得出以下结论:第一,我国大型体育赛事品牌价值定位是公允价值。我国大型体育赛事产出的商业价值和公益价值均要得到一般市场的认可,即得到公众和资产评估领域的公认。第二,我国大型体育赛事品牌公允价值包含商业性价值和公益性价值。我国大型体育赛事来说,商业性价值和公益性价值不但同时产出,效益显著。公益性价值是大型体育赛事存在的必要条件,并影响资产本身价值。我国大型体育赛事品牌公允价值包含商业性价值和公益性价值,在品牌价值计算中必须同时单独进行核算。第三,现有品牌价值评价标准需要进行适用性解释。现有与品牌价值评价直接相关的文件并不能完全直接适用于本研究,需要进行解释。“资产”、“品牌价值”、“市场价值与非市场价值”等核心概念可在规则内获得解释,解释后的概念符合本研究中被评价品牌的特征。第四,品牌价值评价算法应采用资产化方向。由于社会化评价自身的缺陷,应按照资产化方向进行。现有资产化算法中,多周期超额收益法只能评价纯商业性品牌,但其在折现率的确定、品牌现金流确定的思路适用于本研究被评价品牌。第五,公益性价值和商业性价值加总可在规则外得到解释。公益性价值和商业性价值的加总虽然超出了现有品牌价值评价标准的规则,但本研究通过社会学解释的方法使得公益性价值和商业性价值的加总在规则外得到了解释。第六,构建了扩展的多周期超额收益模型及参数依据。为评价我国大型体育赛事品牌公允价值,在对现有品牌价值评价标准进行解释的基础上,本研究构建了扩展的多周期超额收益模型,且实证研究证明该模型具有可操作性。
[Abstract]:Since 1980s, more and more research institutions and scholars have paid attention to brand value. In 2013, the international and domestic brand value standards have received positive responses from many industries in China. In contrast, the response from the sports industry is rather cold. Whether it is the importance of brand value itself, the policy requirements of our government and the development trend of sports events in our country, Brand value evaluation of large-scale sports events in China is a subject worth studying. However, the existing theoretical research on brand value evaluation of medium and large sports events has hardly been involved, and social practice is due to the lack of a unified evaluation standard. In order to make up for the lack of theoretical research, enhance the authority of evaluation and highlight the commercial and social characteristics of large-scale sports events in China, this study adopts the humanist interpretation paradigm. Using literature, deductive reasoning, expert interview, empirical analysis, analytic hierarchy process, along with the overall direction of asset evaluation, the fair value evaluation of the brand of large-scale sports events in China is studied, and the following conclusions are drawn: first, The commercial value and the public value of the output of the large-scale sports events in our country must be recognized by the general market, that is, by the public and the asset evaluation field. The fair value of the brand of large-scale sports events in China includes commercial value and public welfare value. In the case of large sports events in China, the commercial value and the public welfare value are not only produced at the same time. The value of public welfare is the necessary condition for the existence of large-scale sports events and affects the value of assets itself. The fair value of the brand of large-scale sports events in China includes commercial value and public welfare value. In the calculation of brand value, it is necessary to conduct separate accounting at the same time. Thirdly, the existing standards of brand value evaluation need to be explained for applicability. The existing documents directly related to brand value evaluation can not be fully applied to this study. Core concepts such as "assets", "brand value", "market value", "market value" and "non-market value" can be explained in the rules. The evaluation algorithm of brand value should adopt the direction of capitalization. Because of the defects of socialized evaluation, it should be carried out according to the direction of capitalization. In the present capitalization algorithm, the multi-period excess income method can only evaluate the pure commercial brand. However, the idea of determining the discount rate and the cash flow of the brand can be applied to the evaluation of the brand in this study. 5th, The sum of commonweal value and commercial value can be explained outside the rules. Although the sum of public welfare value and commercial value exceeds the rules of the existing brand value evaluation standard, But in this study, the sum of public welfare value and commercial value is explained by the method of sociological explanation. 6th, In order to evaluate the fair value of the brand of large-scale sports events in our country, the author explains the existing evaluation criteria of brand value on the basis of the construction of the extended multi-period excess income model and the basis of its parameters. In this study, an extended multi-period excess return model is constructed, and the empirical study proves that the model is operable.
【学位授予单位】：上海体育学院
【学位级别】：博士
【学位授予年份】：2017
【分类号】：G80-05

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